Examlex
Behaviour therapy practitioners focus on directly observable behaviour, current determinants of behaviour, learning experiences that promote change, tailoring treatment strategies to individual clients, and rigorous assessment and evaluation.
Journalize
The process of recording transactions in a company's journal, detailing the financial activities and their impact on accounts.
Net Sales
The amount of revenue generated from sales of goods or services after deducting returns, allowances, and discounts.
Adjusting Entry
A journal entry made in the accounting records to update the balances of certain accounts and accurately reflect the financial position before preparing financial statements.
Bad Debt Expense
An expense reported on the income statement, reflecting the cost of accounts receivable that are not expected to be collected.
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